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GATLIN v. COMMISSIONER

Docket No. 44157.

12 T.C.M. 495 (1953)

George M. Gatlin and Hettie H. Gatlin v. Commissioner.

United States Tax Court.

Entered May 5, 1953.

Attorney(s) appearing for the Case

Jackson L. Bailey, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined deficiencies in income tax for the years 1947 and 1948 against petitioners and added 50 per cent for fraud in accordance with Section 293 (b) of the Internal Revenue Code, as follows:

  Year        Deficiency  Addition for fraud

  1947......  $12,641.58      $6,320.79
  1948......   11,002.62       5,501.31

Petitioners are husband and wife and reside...

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